Overhead typically refers to larger irrigation heads like wobblers, mini wobblers, or any other type of irrigation head that is designed to screwed straight into pvc (hard pipe) "risers" that come up above the tree. Under tree typically refers to smaller heads like microjets, spitters, drip, or bubblers that are designed to connect to poly pipe via a "spaghetti tube." However, there is every kind of variation imaginable. The key is not what kind of head you use, but how much water it puts out and where. Your picture is probably of a microjet system, by the way. They are typically designed to be installed on a short stake that is about a foot tall. Some heads will spray up another foot or two above that based on the angle of spray they were designed with.